I'm fairly certain this is a recreation of a scene in "Donnie Darko". I haven't ever seen it, but I know there's something about a rabbit in there. I just love how creepy the atmosphere is. This should be put under a Creepypasta or something. It's amazing how much blood there is. It's also amazing just how realistic this is.
Honestly, I wouldn't be surprised if you used an actual picture to make this. It would certainly be worth the effort. I'm not quite sure the theme, but it's awesome either way. I guess this guy is supposed to be a mirror image of himself. It's like he's confronting himself. Whatever the idea is, it's fantastic to look at.